ARTICLE VIII. TAXATION AND REVENUE. SEC. I. Taxation shall be equal and uniform. All property in this state, whether owned by natural persons or corporations, other than municipal, shall be taxed in proportion to its value, which shall be ascertained as may be provided by law. The legislature may impose a poll tax. It may also impose occupation taxes, both upon natural persons and upon corporations, other than municipal, doing any business in this state. It may also tax incomes of both natural persons and corporations, other than municipal, except that persous engaged in mechanical and agricultural pursuits shall never be required to pay an occupation tax; provided, that two hundred and fifty dollars worth of household and kitcken furniture, belonging to each. family in this state, shall be exempt from taxation, and provided further, that the occupation tax levied by any county, city or town, for any year, on persons or corporations pursuing any profession or business shall not exceed one-half of the tax levied by the state for the same period on such profession or business. Act of 1881, compelling the payment of tax for selling liquors is constitutional. Fabey v. St., 27 Cr. App., 146; Floeck v. St., 34 Cr. App., 314; Harris County v. St., 4 Cr. App., 131; Tonells v. St., 4 Cr. App., 325. One county may levy a larger county tax upon one occupation than is levied on the same occupation by other counties. Id. This section, together with section 2 of this article, does not necessitate equality and uniformity between different classes of occupations nor require upon every class the same precedent to their lawful pursuit. Id. It is only when individuals of a class are signaled out that the tax is not equal and uniform. Thompson v. St., 17 Cr. App., 253. The word "occupation" under the constitution of 1866, was held to import some profitable pursuit. Forde v. Bennman, 31 T., 277. The occupation tax on lawyers is constitutional. Ex parte Williams, 31 Cr. App., 263, 20 S. W. R., 580. A law is constitutional if it taxes all professions alike. Id. This section empowers the legislature to make it a penal offense for any person, subject to the tax, to pursue the occupation without first paying the tax imposed. Languille v. St., 4 Cr. App., 313. The taxing power of the legislature is not limited. to subjects and objects specified in this section, providing that all property shall be taxed ad valorem. Dogs are not property in this sense. Ex parte Cooper, 3 Cr. App., 489. A special tax for local benefit, levied by a city, does not come within the meaning of the term "taxation" as used in this section. Harris County v. Boyd, 70 T., 237. Act of the twenty-fifth legislature declaring in what way Jeff Davis county should pay its pro rata share of indebtedness of its parent county, does not violate this section. Presidio County v. Jeff Davis County, 35 S. W. R., 177. The legislature must impose a tax for the benefit of the state before a municipal corporation can tax it. Hoefling v. City of San Antonio, 85 T., 228, 20 S. W. R., 85. The sum a city can tax on an occupation cannot exceed one-half the tax levied by the state. Id. A city cannot impose a license on an occupation or business until the legislature has declared that such occupation or business shall be taxed and has fixed the amount of tax. City of Laredo v. Lowery, 20 S. W. R., 89. (Hirshfield v. Dallas, 29 Cr. App., 242, 15 S. W. R., 124. Overruled). The purpose of this section is to deny municipalities the unrestricted power to tax any occupation. Id. An ordinance of a city imposing a tax on vehicles kept for public use, not taxed by the state, is void. Ex parte Terrell, 48 S. W. R., 504. The measure a municipal corporation may tax an occupation is dependent on the sum the state may levy on the same occupation, and R. S., 1895, provided that municipalities shall have power to levy and collect taxes on trades, etc., in so far as it authorizes taxation on occupations not taxed by the state, violates this section. Id. Act of the twenty-fifth legislature, giving a merchaut the right to peddle anywhere in his county by paying less than $350 peddler's license, and imposing the $350 license upon peddlers for pursuing the same, violates this section. Ex parte Overstreet, 46 S. W. R., 824. The provision "taxation shall be equal and uniform" does not apply to local assessments for street improvements. Taylor v. Boyd, 63 T., 534; Roundtree, 42 T., 613; Allen v. Galveston, 51 T., 320. Occupation tax may be levied on companies existing outside of the state but pursuing an occupation within the state. Western Union Tel. Co. v. St., 55 T., 314. This section gives the legislature power to impose a poll tax. Perry v. City of Rockdale, 62 T., 453. |